Part 3Employment income: earnings and benefits etc. treated as earnings

C2C1Chapter 6Taxable benefits: cars, vans and related benefits

Annotations:
Modifications etc. (not altering text)
C2

Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9

C1

Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10

General

115Meaning of “car” and “van”

1

In this Chapter—

  • “car” means a mechanically propelled road vehicle which is not—

    1. a

      a goods vehicle,

    2. b

      a motor cycle,

    3. c

      an invalid carriage, or

    4. d

      a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used;

  • “van” means a mechanically propelled road vehicle which—

    1. a

      is a goods vehicle, and

    2. b

      has a design weight not exceeding 3,500 kilograms,

    and which is not a motor cycle.

2

For the purposes of subsection (1)—

  • “design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;

  • “goods vehicle” means a vehicle of a construction primarily suited for the conveyance of goods or burden of any description;

  • “invalid carriage” has the meaning given by section 185(1) of the Road Traffic Act 1988 (c. 52);

  • “motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.